Екатерина Уцына
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Налоговая служба обновила требования к организации системы внутреннего контроля, а также формы и форматы документов, представляемых организациями при раскрытии информации о системе внутреннего контроля (приказ ФНС России от 25 мая 2021 г. № ЕД-7-23/518@). Документ вступает в силу по истечении 10 дней со дня его официального опубликования – с 7 августа 2021 года. При этом некоторая информация, раскрываемая налоговому органу в соответствии с рядом приложений будет представляться представляется за отчетные периоды, наступившие после 1 января 2022 года.
В требованиях прописываются особенности организации системы внутреннего контроля, правила разработки системы управления рисками, включающую в себя выявление и оценку рисков, порядок раскрытия и представления информации о рисках, а также сроки представления в налоговые органы необходимой информации.
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Так, например, определено, что налогоплательщик направляет в инспекцию информацию о рисках, идентифицируемых в целях налогового мониторинга, на календарный год, за который проводится налоговый мониторинг ежеквартально, по состоянию на 1 число месяца соответствующего квартала, не позднее одного месяца со дня наступления соответствующего квартала. Аналогичный срок установлен и для информации о рисках по отдельным сделкам и операциям на календарный год, за который проводится налоговый мониторинг, контрольных процедур организации, осуществляемые в целях налогового мониторинга, матрицы рисков и контрольных процедур организации.
Информация об организации системы внутреннего контроля организации подается первый раз при представлении заявления о проведении налогового мониторинга и далее ежегодно по состоянию на 1 число месяца соответствующего года, но не позднее одного месяца со дня наступления соответствующего года.
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Информационная статья предлагает всесторонний обзор ситуации, с учетом разных аспектов и аргументов.
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Автор явно старается сохранить нейтральность и представить множество точек зрения на данную тему.
Читателям предоставляется возможность ознакомиться с различными аспектами и сделать собственные выводы.
Я хотел бы выразить признательность автору этой статьи за его объективный подход к теме. Он представил разные точки зрения и аргументы, что позволило мне получить полное представление о рассматриваемой проблеме. Очень впечатляюще!
Статья представляет анализ различных точек зрения на проблему.
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Это помогает стимулировать обсуждение и критическое мышление у читателей.
Читателям предоставляется возможность самостоятельно исследовать представленные факты и принять собственное мнение.
Мне понравилась четкая структура статьи, которая помогает легко ориентироваться в тексте.
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Статья представляет обширный обзор темы и учитывает ее исторический контекст.
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Я оцениваю объективность автора и его стремление представить разные точки зрения на проблему.
Автор умело структурирует информацию, что помогает сохранить интерес читателя.
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Автор представляет информацию в легком и доступном формате, что делает ее приятной для чтения.
Статья предоставляет полезную информацию, основанную на обширном исследовании.